Information for ruling 600010961
This section is Advance Tariff Ruling
- Start date
- 24 Jul 2024
- Expiry date
- 23 Jul 2027
- Commodity code
- 4903000000 (opens in new tab)
- Description
- A hardback activity book designed for children with space themed activities. It includes a 32 sheet large activity pad. Containing activities such as colouring, mazes, drawing, puzzles and counting tasks. Also includes two small pads, one lined and one plain and 10 coloured felt tip pens, held in a foam insert.
- Keywords
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- ACTIVITY BOOKS
- FOR COLOURING
- PENS
- BOOKS
- FOR CHILDREN
- ILLUSTRATED
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 4903 - Children's picture, drawing or colouring books. GIR 3b has been used as the activity book is considered to be the essential character. Also classified in accordance with: Chapter 49 Note 6 Harmonised System Explanatory Notes (HSENs) to 4903